Accrual accounting

Accounting for revenues in the period in which they are earned and for expenses in the period in which they are incurred. Under accrual accounting, for instance, a sale is recorded as revenue even if the customer has not yet paid (the revenue is part of accounts receivable). This is normal accounting practice. Accrual accounting contrasts with cash accounting, which accounts only for cash receipts and payments, and which is usually not acceptable for accounting purposes.

Business Case Guide

The Recognized Standard

The practical Guide to successful cost benefit analysis and business case presentation. Download the recognized standard source.

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Financial Metrics Pro

A clear, easy
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Step by step guidance for building the financial model at the heart of the business case.
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